Aat Study Text: Final Paper 12 - Auditing & Taxation Fa90 (9/90)

Aat Study Text: Final Paper 12 - Auditing & Taxation Fa90 (9/90)

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One of a series of regularly updated Study Texts providing coverage of the examinations of the Association of Accounting Technicians (AAT), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. The text begins with an introductory section in which the syllabus and the structure of the examination paper are set out. The text has been revised to meet the requirements of the 1988 examinations. A comparison with the previous syllabus and an analysis of questions set in previous examinations help to indicate the type and variety of future questions. A companion Practice and Revision Kit (principally comprising progressively arranged series of questions and solutions) is also available.
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Product details

  • Paperback | 656 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • 0862773539
  • 9780862773533

Table of contents

AUDITING Part 1 The auditor and the nature of auditing: historical background; the office of auditor - regulatory framework; the audit in outline - stages in audit process. Part 2 Audit procedures: initial procedures; accounting systems and internal controls ascertaining, recording and evaluating; testing the accounting records; the balance sheet audit - verification of assets and liabilities; review of financial statements. Part 3 Auditing reports and qualifications: true and fair reporting. Part 4 Problems relating to the small company. Part 5 Legal decisions affecting the auditor: liability. Part 6 Mechanized systems: the audit of computerized auditing systems. TAXATION Part 1 Direct and indirect taxation: value added tax. Part 2 Income tax: statutory income total; computations; personal allowances; husband and wife; life assurance, pensions and annuities; income from land and buildings; capital allowances on plant and machinery; industrial buildings allowance; losses; partnerships. Part 3 Corporation tax: computation of profit and tax liability; mainstream corporation tax; quarterly accounting; losses. Part 4 Capital gains tax: computations; principle private residence; chattels; wasting assets; leases; retirement relief and loans; holdover and rollover reliefs; investments.
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